I've replaced guides in many Briggs racing motors and would generally agree that if yours are worn out a replacement head probably offers a better value. Once you change the guides you will at a minimum have to re-cut the valve seats and lap the valves in. I have the tools to do this but they aren't cheap and learning how to do it for one engine would be potentially an exercise in futility.
I'm not sure what your experience with small engines is, how much the heads cost, or how sloppy your guides are. If you have a new valve you can see if the wear is on the valve itself or in the guide since measuring the bore isn't easy with hobby machine measuring tools. If you really want to replace the guides perhaps you can get a suitable replacement from Briggs provided you can figure out the measurements.
But, replacing the heads will give a much better chance of having your rebuild last.
Knowing what goes into a quality rebuild I would be tempted to opt for a re-power if the mower was a really good one (like a zero turn or big hydrostatic). Harbor Freight offers one pretty cheap.
Amazing deals on this 22Hp (670Cc) V-Twin Horiz Shaft Gas Engine at Harbor Freight. Quality tools & low prices.
www.harborfreight.com
or sometimes you can buy surplus from someone like this.
www.smallenginewarehouse.com
I'm sure you could make valve guides that would fit your heads but getting them installed and having them last might be a challenge. FWIW I did a ton of re-powers in the shop I ran for 5 years, I would only rebuild something if I couldn't get a new motor and the tool was really worth it. Something I rarely saw with modern equipment.
John